Abstract

Turkey is an emerging economy affiliated with the G20 and the OECD. In this capacity, Turkey has made a commitment to endorse the terms of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project since its formal launch in 2012. Moreover, Turkey presided over the G20 Leaders’ Summit in Antalya on 15-16 November 2015, at which a comprehensive package of anti-BEPS measures was endorsed. This active involvement in the international fora invites an assessment of national responses on BEPS in Turkey, especially after the launch of a new OECD forum that would allow developing countries to shape the remaining standard-setting under the BEPS Project.

Note: The report was prepared on behalf of Turkish IFA branch for the 2017 annual congress in Rio de Janeiro.

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